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limiting section 6404(e)(1)’s application to income, estate,
gift, generation-skipping, and certain excise taxes, was entitled
to deference. The Court of Appeals concluded:
The regulation implementing I.R.C. sec. 6404(e)(1)
indicates the intent of the Secretary of the Treasury
to limit the abatement of interest to “income, estate,
gift, generation-skipping, and certain excise taxes.”
Treas. Reg. sec. 301.6404-2(a)(1)(i). This
interpretation is not unreasonable or plainly
inconsistent with the statute. * * * [Miller v.
Commissioner, 310 F.3d 640, 645 (9th Cir. 2002).]
We see no reason to reach a different conclusion here. Even
if petitioner were correct that “any deficiency” could refer to
employment taxes, there is no suggestion in this record that the
unpaid employment taxes were the result of an audit by the IRS
rather than taxes duly reported by petitioner but unpaid.
Petitioner would have us disregard the concept of a deficiency as
the difference between tax due and tax reported or previously
assessed. See sec. 6211. Petitioner has not pointed to any
provision of the Internal Revenue Code that uses the term
“deficiency” in a broad and all-inclusive manner to indicate
failure to pay taxes. Where there is no deficiency, interest
abatement under section 6404(e) is available only pursuant to
section 6404(e)(1)(B), which is expressly limited to “payment of
any tax described in section 6212(a)”, to wit, any tax imposed by
subtitle A or B or chapter 41, 42, 43, or 44. Provisions related
to employment taxes are contained in subtitle C, and subtitle C
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Last modified: May 25, 2011